Tax Treatment of Revenue Based Payments
The influence of taxes on financing decision has long been discussed and different opinions exist concerning this subject. However, the importance of tax shield must not be underestimated because taxes can alter the effective interest rate of an instrument significantly. Generally it is assumed that...
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| Format: | Others |
| Language: | en |
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SFB International Tax Coordination, WU Vienna University of Economics and Business
2007
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| Online Access: | http://epub.wu.ac.at/182/1/document.pdf |